Notice of Request for Comment on an Exposure Draft Titled Guidance for Implementing SFFAS 64: Management's Discussion and Analysis

---
identifier: "/us/fr/2026-00761"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Notice of Request for Comment on an Exposure Draft Titled Guidance for Implementing SFFAS 64: Management's Discussion and Analysis"
title_number: 0
title_name: "Federal Register"
section_number: "2026-00761"
section_name: "Notice of Request for Comment on an Exposure Draft Titled Guidance for Implementing SFFAS 64: Management's Discussion and Analysis"
positive_law: false
currency: "2026-01-16"
last_updated: "2026-01-16"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Federal Accounting Standards Advisory Board"
document_number: "2026-00761"
document_type: "notice"
publication_date: "2026-01-16"
agencies:
  - "Federal Accounting Standards Advisory Board"
fr_citation: "91 FR 2132"
fr_volume: 91
fr_action: "Notice."
---


#  Notice of Request for Comment on an Exposure Draft Titled Guidance for Implementing SFFAS 64: Management's Discussion and Analysis

**AGENCY:**

Federal Accounting Standards Advisory Board.

**ACTION:**

Notice.

**SUMMARY:**

Notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) staff has released for public comment an exposure draft of a proposed Staff Implementation Guide titled *Guidance for Implementing SFFAS 64: Management's Discussion and Analysis.* Respondents are encouraged to comment on any part of the exposure draft.

**DATES:**

Responses are requested by March 13, 2026.

**ADDRESSES:**

The exposure draft is available on the FASAB website at *https://www.fasab.gov/documents-for-comment/.* Copies can be obtained by contacting FASAB at (202) 512-7350. Comments should be sent to *[email protected].*

**FOR FURTHER INFORMATION CONTACT:**

Ms. Monica R. Valentine, Executive Director, 441 G Street NW, Suite 1155, Washington, DC 20548, or call (202) 512-7350.

*Authority:* 31 U.S.C. 3511(d); Federal Advisory Committee Act, 5 U.S.C. 1001-1014).

Dated: January 13, 2026.

Monica R. Valentine,

Executive Director.